Abstract

Since the implementation of GST, the intent of the central government is to widen the tax range by providing exemptions and bringing more Goods and Services into the tax network. Due to such reasons, there is a difference in the food-distributing industry. This is the first time that basic food commodities are being brought under the tax network with the provisions of packaged commodities. As per the Legal Metrology Act 2009 and the Legal Metrology (Packaged Commodities) Rules 2011s provision, a wholesale package qualifies as a packaged commodity and requires declarations under Rule 24 of the Legal Metrology (Packaged Commodities) Rules 2011. Whereas, the question that arises is that the joint observation of Rule 3 (a) read with Rule 24, gives the conclusion that the Legal Metrology Act 2009s provisions as an application to retail packages are also applicable to wholesale packages. Again, from the GST Act, the exemption to the wholesale package is not mentioned in the exemption notification, however, the question cites such an exemption.

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